In industry one of the difficulties encountered in pallets is their inflexibility, in that they cannot be used for general purposes. There is a well recognized need to have containers which can be used as pallets, but attempts which have been made to provide such dual purpose products have heretofore met with only limited success, and the main object of this invention is to provide a pallet having demountable side walls which will make a satisfactory container, that is, a container which will have relatively rigid sides and which will withstand normal wear and tear without losing its demountable facility.